CSO ANNUAL BUDGET PERFORMANCE MONITORING REPORT FOR FY 2016/17

Transcription

1 C S B A G B udgeting for equity Civil Society Budget Advocacy Group CSO ANNUAL BUDGET PERFORMANCE MONITORING REPORT FOR FY 2016/17 With Support From 1

2 The author s views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development, the United States Government, the United Kingdom s Department for International Development, or the United Kingdom Government. 2

3 CSO Annual Budget Performance Monitoring Report for FY 2016/17 was produced by Civil Society Budget Advocacy Group (CSBAG) with Support from USAID,Uganda and UKAID Governance, Accountability, Participation and Performance (GAPP) Programme. The contents of this publication are the responsibility of CSBAG and not for our development partners. March 2018 Civil Society Budget Advocacy Group (CSBAG) P.O. Box 660, Ntinda Plot 11 Vubya Close, Ntinda Nakawa Rd Fixed Line: Web CSBAG/Facebook.com All rights reserved. No part of this publication may be reproduced, or reprinted in any form by any means without the prior permission of the copyright holder. CSBAG encourages its use and will be happy if excerpts are copied and used. When doing so, however please acknowledge CSBAG. 3

4 ACKNOWLEDGEMENTS CSBAG would like to acknowledge the efforts of all its partners in making the FY 2016/17 budget monitoring exercise a reality. Special thanks go to Teso Anti-corruption Coalition (TAC), Kibaale Civil Society Network (KCSN), Sebei Diocese Community for Development (SD-CODE), Kanungu Community Efforts for Rural Transformation (KACOERT), Anti-Corruption Coalition of Busoga (ACCOB), Forum for Women in Democracy (FOWODE), Action Aid Uganda (AAU), Action for Development (ACFODE), Community Based Monitoring and Evaluation System (CBMES), Forum for Community Transformation (FCT), Recreation for Development Center and Peace (RDP), Uganda Debt Network (UDN), The Apac Anti-Corruption Coalition (TAACC), Strategic Organization for Real Action Kampala (SORAK) and Rwenzori Anti-Corruption Coalition (RACC) for their active participation in data collection. 4

5 CONTENTS ACKNOWLEDGEMENTS...4 ACRONYMS...6 EXECUTIVE SUMMARY INTRODUCTION Objectives METHODOLOGY Scope Method of data collection Data Analysis and Quality Assurance MONITORING RESULTS EDUCATION SECTOR Geographical coverage Policy recommendations to the challenges in the education sector HEALTH SECTOR Geographical coverage Live births and still births Outpatients and Inpatients by health facility Other health parameters Policy recommendations PENSION Policy recommendations CONCLUSION APPENDICES...21 Appendix 1: Education monitoring questionnaire...22 Appendix 2: Health monitoring questionnaire...23 Appendix 3: Pension monitoring questionnaire...25 Appendix 4: Schools monitored in Quarter Appendix 5: Health Centers monitored in quarter 1 FY 2016/ Annex 6: Health Centers monitored in Q2 FY 2016/ Annex 7: Schools monitored in Q2 FY 2016/ Annex 8: Schools monitored in Q3 FY 2016/ Annex 9: Health Centers monitored in Q3 FY 2016/ Annex 10: Health Centers monitored in Q4 FY 2016/ Annex 11: Schools monitored in Q4 FY 2016/ Appendix 12: Pension monitoring questionnaire

6 ACRONYMS CBMES Community Based Monitoring and Evaluation System CSBAG Civil Society Budget Advocacy Group CSO Civil Society Organization FY Financial Year GoU Government of Uganda HC Health Centre LG Local Government MDAs Ministries Departments and Agencies MoFPED Ministry of Finance, Planning & Economic Development NDP National Development Plan PBB Programme Based Budgeting PBC Participatory Budget Clubs PFM Public Finance Management PHC Primary Health Care SMC School Management Committee UGX Uganda Shillings UPE Universal Primary Education WASH Water Sanitation and Hygiene 6

7 EXECUTIVE SUMMARY Government of Uganda improves on the welfare of the citizens through budgetary allocations and releases to various sectors among which include the education sector, health sector and pension scheme. It is prudent that the handling of public funds is done in a transparent manner that requires duty bearers to give accountability to the citizens, in line with the Public Finance Management Act (PFMA) To this effect, the Civil Society Budget Advocacy Group (CSBAG) alongside other partner Civil Society Organizations (CSOs) monitored the quality of Education sector Results from the monitoring exercise for the education sector showed that out of 973 primary schools monitored in the FY 2016/17, 413,510 pupils were recorded as the total number of pupils enrolled in schools. Of these, 209,127 (50.57%) were female while 204,383 (49.43%) were male pupils. Of all the schools monitored, there was high budget transparency at 90.78% for the annual display of budget information, and access to water and sanitation facilities varied among the schools as 6.85% of the schools had mixed toilets for both boys and girls for the entire FY 2016/17. Some schools did not have a functional water source nearby or within the school, as some are over 4km from the nearest water point. The teacher to pupil ratio was unevenly distributed across the quarters in the FY as service delivery in 60 districts in the FY 2016/17 in three sectors (health, education and pension). Of the districts and service institutions monitored, there is an increasing trend in budget nad overall performance, showing an increasing sense of transparency and accountability from the duty bearers. However, results from the monitoring exercise also revealed numerous challenges as indicated in the respective sectors below with overall recommendations. this was 1:240, 1:47, 1:57 for Q2, Q3 and Q4 respectively. In Q2, 84.8% of the schools received funds by 25th September 2016 which was late since it is expected that money should be released by the Ministry of Fnance by 10th of the first month in each quarter. 7.6% of the schools received funds on the opening day in Q2, and it took an average of seven days for schools to withdraw money from their accounts. In Q3, only 25% of the schools monitored received 1st term funds by 21st February 2017 (over two weeks after term 1 had started). 53.8% of the schools monitored received UPE funds in March 2017 while 10.6% of the schools received UPE funds after March (more than 2 months after the school term had started). 75% of the schools had received their funds for Q4 by the time of monitoring. 7

8 Health sector 152 health centres were monitored in total for the FY 2016/17, recording 10,050 inpatients in Q2, Q3 and Q4, while 252,053 outpatients were recorded for the same period. 6,657 live births were registered in all the monitored health centres while still births were at ,092 children were immunized with the petavalent vaccine during FY 2016/17 in the areas monitored. Display of budget information at the health centers in the FY 2016/17 stood at 72%, which was below the record in the education sector by 18.78%. The Physician to Patient ratio in the FY 2016/17 was high at 1,578:1, 271:1, 319:1 and 391:1 for Q1, Q2, Q3 and Q4 respectively. The receipt of drugs among the monitored HCs performed above 80% as 80.4%, 100% and 90% of the health facilities had received drug consignments from the National Medical Stores for Q1, Q2 and Q4 respectively. On the receipt of funds, 66% of the HCs received Q2 funds on 28th October 2018 which was beyond 10th October. Overall, it was observed that the HCs received PHC funds late which jeopardized the quality of service delivery. Furthermore, access to water and sanitation facilities remained a challenge for most HCs as these had inadequate toilet facilities with a Toilet Stance to Patient ratio of 1:605 in some facilities. It was also noted that access to functional water points remain a mirage for most HCs. Other supporting facilities like delivery beds were found to be nonexistent in most health centers. Pension Scheme MoFPED released pension arrears amounting to UGX 50 billion at the beginning of Q1 in FY 2016/17. However, in Kasese district, out of the 24 pensioners on the list provided by Ministry of Finance, only 8 had not received their pension arrears. "Of all the schools monitored, there was high budget transparency at 90.78% for the annual display of budget information..." 8

9 Policy Recommendations: With the challenges faced at the monitored service delivery units, CSBAG makes the recommendations below for the relevant government Ministries, Departments and Agencies (MDAs) to addresses the gaps for effective and efficient service delivery: We recommend that government takes the initiative to train, recruit and incentivize teachers and health workers to fill up the staffing gaps in both the education and health sectors respectively. This will reduce the Teacher to Pupil ratio and the Physician to Patient ratio in schools and health facilities hence, improvement in the quality of services provided. Government should fulfil the necessary preconditions to ensure that funds are released on time, by 10th of the first month in each quarter, to address the challenge of late release of funds, for better service delivery. Coordinated efforts between the Central Government and Local Governments should be emphasized to manage the challenge of water and sanitation. Emphasis should be put on the provision of functional water points at the education and health sector setvice delivery units, with enough toilet stances to reduce on the Pupil/Patient to Toilet Stance ratio in schools and health facilities respectively. Government should provide supporting facilities like delivery beds in health facilities, desks and text books in schools, to facilitate smooth service provision. The respective district offices should ensure that who ever is eligible for pension is cleared in time to ensure that the people have a decent living in their old age, to avoid the accumulation of arrears which are difficult to clear in future. ''Government should fulfil the necessary preconditions to ensure that funds are released on time, by 10th of the first month in each quarter, to address the challenge of late release of funds, for better service delivery'' 9

10 1. INTRODUCTION Government of Uganda has over the years aimed at improving service delivery for its citizens through allocating money to sectors like Health, Education and Pension system that directly impact the livelihoods of the citizens. These are meant to ensure a health population through a vibrant health system, a better equipped human resource through improved quality of education and a decent ageing for the elderly through the pension scheme for those who are eligible for the pension fund. To enhance the rate at which these outcomes are realized, many ingredients including sufficient funding, meticulous execution of funded projects and programmes and monitoring and supervision need to be mixed in the right proportions. In the FY 2014/15, Government of Uganda instituted reforms in the management public resources which included the direct transfer of funds to Universal Primary Education (UPE) schools, and this was later extended to Health Centres (HCs) for purposes of the Primary Health Care (PHC) funds. Government also decentralized the payment of pension and salary. The FY 2016/17 was not only the second year of implementation under the Second National Development Plan (NDP II) planning framework, but also the first year for the implementation of the Programme Based Budgeting (PBB) by the Government of Uganda (GoU). GoU rolled out PBB 1.1 Objectives The main objective of the FY 2016/17 budget monitoring exercise was to track progress in the implementation of the various Public Finance Management (PFM) reforms in the management of the UPE schools funds and the Primary Health Care (PHC) grant. The monitoring exercise was also used as an opportunity to verify the pension arrears released by the MoFPED at the beginning of FY 2016/17. Additionally, the budget monitoring assessed the effectiveness of government expenditure on UPE schools and HCs in selected districts to address the needs and aspirations of all Ugandans, especially the poor and disadvantaged. Specifically, the monitoring sought to: to central government Ministries, Departments and Agencies (MDAs) in this FY. Sub counties also started receiving direct fund transfers from the Central Government, a reform that was meant to increase efficiency in resources allocated to the Local Governments (LGs). The PBB and direct transfer of sub county funds are follow up reforms to the direct transfer of funds to schools and HCs which were implemented in the FYs 2013/14 and 2015/16 respectively. These reforms are in part, among the efforts by government to improve service delivery and reduce corruption, generally reforming Public Finance Management (PFM) in the public sector. To enhance these efforts by government, CSBAG undertook quarterly monitoring exercises of the education and health sectors and pension scheme for the FY 2016/17. This monitoring was done in schools and Health Centres using the Participatory Budget Club (PBC) model. Specifically, the monitoring exercises were undertaken to answer questions around delayed receipt of funds by heads of schools and Health Centres, level of enrollment of staff at the respective service delivery units, and level of inspection of these services, and their impact on service delivery. Assess the functionality of Water Sanitation and Health (WASH) points at schools and Health Centres (HCs) Assess the timeliness in receipt of funds by selected primary schools and Health Centres visited Assess the adequacy of staffing at the schools and Health Centres visited Assess the functionality of the supervision function in the schools and Health Centres visited Assess the receipt of pension funds for selected individuals within the district. A group of 20 community members (60% of whom are women) is trained and equipped with quarterly district work plans and budgets and they, first alone and later with duty bearers, monitor the implementation of the work plan. Feedback is given first to responsible officers (DEO and DHO) and then to the district leadership. 10

11 2. METHODOLOGY This section highlights the procedures and methods used to undertake the monitoring exercise, clearly detailing the scope, data collection methods used, 2.1 Scope The monitoring exercise was done on a quarterly basis for one FY of 2016/17, covering a total of 60 districts, 229 Sub Counties, 46 Town Councils, and 17 Municipal Councils see annexes 1-9. Institutionally, 973 Government aided primary schools and 152 Government aided Health facilities of various categories were visited. Selection of 2.2 Method of data collection Questionnaires were used in the data collection process. These employed both open ended questions and multiple-choice selections (see appendices data analysis and quality assurance undertaken. Details of these are provided below. the districts was based on the presence of CSBAG members in a given district. The sub-counties and spending agencies monitored were either among those monitored periodically or were close to the centres that members monitored regularly. 10, 11 and 12) for the questionnaires used for the education sector, health sector and pension scheme respectively. 2.3 Data Analysis and Quality Assurance Questionnaires were used in the data collection process. These employed both open ended questions and multiple-choice selections (see appendices 10, 11 and 12) for the questionnaires used for the education sector, health sector and pension scheme respectively. 11

12 3.0 MONITORING RESULTS The results from the monitoring exercises that were conducted for the four quarters in the FY 2016/17 are presented in this section according to the sectors monitored; education, health and pension. It should be noted that the monitoring exercises were carried out as follows: Quarter 1 (Q1), the exercise covered the months of July, August and September in the year 2016; Quarter 2 (Q2), the exercise was conducted for the months of October, November and December in 2016; Quarter 3 (Q3), the exercise was carried out for the months of January, February and March in 2017; and Quarter 4 (Q4), the exercise covered the months of April, May and June in EDUCATION SECTOR were analysed under several categories including the geographical coverage, monitoring and supervision of the schools by the district education officials; water and sanitation. In this regard, focus was on the availability of a functional water point within or near the school; release and utilisation of budget information through the display of budget information; and enrollment in school with focus on total school enrollment, number of male and female students in school, and the teacher to pupil ratio Geographical coverage In the education sector, the exercise covered 60 districts in total, monitoring 973 schools in 229 sub counties, 46 town councils and 17 municipal councils see breakdown in Table 3.1. This section presents results for the education sector that were obtained after the monitoring exercise of the four quarters for FY 2016/17. These Table 3. 1: Geographical coverage of schools monitored in the FY 2016/17 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total No. of districts No of sub counties No of town councils No of municipal councils No. of schools Source: CSBAG Quarter 1 had the least number of schools monitored (206) while Quarter 4 registered the highest number of monitored schools (280). These results were further disaggregated to assess the quality of service delivery in the education sector indicated in table 3.2. The assessment was based on inspection of the schools, water and sanitation, provision of budget information and enrollment in the school. Table 3. 2: Quality of education in the schools monitored for FY 2016/17 Quarter Monitoring & supervision Water and sanitation Budget information Enrollment (release, utilization) FWP TS: PR Toilets DBI NDBI TE Male Female T: PR Q 1-80%** - 5.8% 92.7% 7.3% 40,781 20,046 20,735 Q 2 49% 27.4% 62:1 14% 92.8% 7.2% 70,684 34,910 35,774 1:240 Q % 53:1 14% 88% 12% 145,675 72,426 73,249 1:47 Q % 54:1 3.6% 89.6% 10.4% 156,370 77,001 79,369 1:50 Total 413, , ,127 ** - Schools without functional water points 12

13 Key FWP - Functional Water Point DBI - Display of budget information TS: PR - Toilet Stance to Pupil Ratio NDBI - Non-Display of Budget Information T: PR - Teacher Pupil Ratio TE - Total Enrollment Monitoring and supervision: From Table 3.2, only 49% of the schools visited had been inspected by the time of the monitoring exercise in Q2. No data on monitoring and supervision was available for Quarters 1, 3 and 4 as the monitoring excersise did not take place. However, much as no statistics were available, majority of the schools (51%) reported not to have been supervised at the time of the monitoring exercise. Water and sanitation: : 80% of the schools monitored in Q1 had no functional water points, while only 27.4% of the schools had functional water points in Q2. This implies that 72.6% of the schools remain excluded from easily accessible water points, a major challenge to the education sector as water and sanitation are pivotal for both hygiene and consumption for the teachers and the pupils, and specifically for the girl child. On a lighter side, results for Q3 and Q4 found that schools with functional water points were 76.5% and 75.7% respectively. However water being a necessity, it is prudent to have coverage at 100% to minimize school dropout rates. The percentage of schools that had toilets for both boys and girls ranged between 3.6% and 14%. 5.8% and 3.6% were recorded for Q1 and Q4 respectively, while Q2 and Q3 both found that 14% of the schools had mixed toilets for both boys and girls. The Toilet Stance to Pupil Ratio (TS: PR) stood at 62:1, 53:1 and 54:1 for Q2, Q3 and Q4 respectively. Budget information: It was impressive to find that 88% and 92.8% of schools displayed their budget information, showing an increase in the practice of transparency and accountability by the duty bearers which is pivotal in ensuring quality service delivery and realizing value for money. Receipt of Funds from Central Government: The monitoring exercise further revealed that schools received funds late which affects planning and implementation process. This violates the Permanent Secretary/Secretary to the Treasury (PSST) s commitment to release funds before the 10th of every first month of each quarter. Pupil enrollment: : Overall, the Total Enrollment (TE) of pupils for the FY 2016/17 was 372,729, of which 184,337 (49.46%) were male and 188,392 (50.54%) were female. This shows that female pupil TE exceeded the male pupils by 1.08%. A total of 70,684 pupils were enrolled in Q2, of which 50.61% (35,774) were female while 49.39% (34,910) were male. A total of 145,675 pupils were enrolled in Q3 and 156,370 in Q4. The female pupils enrolled in Q4 exceeded the males by 2,368 standing at 79,369 (50.76%) for females and 77,001 (49.24%) for males. The results from the monitoring exercise also indicate that the Teacher - Pupil Ratio (T: PR) was high at 1:240, 1:47, and 1:50 for Q2, Q3 and Q4 respectively. Performance: FFrom the national level Universal Primary Education (UPE), the P7 performance for the schools monitored was average with only 4% of the pupils in Grade 1, 34% in Grade 2, 25% passed in the Grade 3, while the 37% were in Grades 4 and U (labeled others in this exercise) see Figure 3.1. The passing rates for boys and girls by grade were divergent. Only 26% of the pupils who passed in Grade 1 were girls and we noted that as the grading got worse, the proportion of girls increased i.e. 47%, 54% and 56% of pupils in Grade 2, 3 and others respectively were girls. This is more than the national TS: P R of 1:40 13

14 Figure 3.1: P7 Performance of schools monitored in Term 3, 2016 It was also established that all the schools monitored had School Management Committees (SMCs). However, most of the SMC members lacked expertise in terms of academic exposure as they Source: CSBAG computations could neither read nor write. This greatly challenges SMC monitoring and supervision of school academic activities, which subsequently jeopardizes the quality of service delivery Policy recommendations to the challenges in the education sector From the monitoring exercise conducted and the challenges identified in the education sector, policy recommendations were made which include; Prioritization and provision of adequate sanitation facilities at the schools: The Ministry of Education and Sports, in cooperation with the respective District Health Office and Education Office should ensure the availability of a water point within the school vicinity to increase sanitation and minimize on the school dropout rates especially for the girl child. This should be coupled with continuous and periodic inspection of these facilities for the respective schools to see a reduction in open defecation and its associated effects in communities. In addressing the challenge of late release and withdraw of funds, we propose that government adequately trains the responsible officers to implement reforms to ensure timely delivery of services to the community. Related to the above, in order to improve on timely withdrawal and utilization offunds received on the school accounts, CSBAG proposes that as the Accountant General (AG) transfers funds to the schools, an indicative text message is sent to the head teachers of the schools and the District Education Officers (DEOs) of the various districts. This would improve the efficiency in the utilization of the school funds. To address the high teacher to pupil ratio in certain schools, CSBAG recommends that more recruitment of staff is undertaken to witness a reduction in these ratios. This is very high in comparison to the national T: P R of 1:50 (UBOS Statistical Abstract) 14

15 3.2. HEALTH SECTOR This section presents a breakdown of the monitoring results for the health sector for the four quarters monitored. These were analysed under several categories including the geographical coverage, live and still births, outpatients and inpatients. Monitoring results on other parameters such as water and sanitation, budget information (display of budget information), immunization, enabling factors (physician to patient ratio and receipt of drugs), and the release of funds to health facilities accounts were also monitored and detailed below Geographical coverage Table 3.3 shows the geographical coverage where the monitoring exercise was conducted in the health sector. Table 3. 3: Geographical coverage of health facilities monitored Q1 Q2 Q3 Q4 Total No. of districts District hospital Health Centre IVs Health Centre IIIs Health Centre IIs Source: CSBAG compilations From Table 3.3, a total of 37 districts were monitored for the health sector in FY 2016/17. Several health facilities were monitored including district hospitals (2), Health Centre IVs (3), 63 HC IIIs and 84 HC IIs. Q1 had the highest number of HC IIs monitored at 32 while Q2 had the least at only 9 HC IIs monitored Live births and still births The monitoring exercise assessed the level of live and still births at the respective health centres in the districts monitored. Results from this revealed that Q3 had the highest number of live births at 2,364 while Q4 recorded the smallest number of live births at 1,129. Still births however were recorded highest in Q1 at 124 whereas Q2 had the least number of still births at 28. Q3 and Q4 had 94 and 44 still births respectively. For the entire FY 2016/17, a total of 6,657 live births and 290 still births were recorded as indicated in Figure 3.2. Figure 3. 2: Live and still births for the health facilities monitored 15

16 Table 3. 4: Sample District breakdown of live and still births in Q1 Quarter District HC Live births Still births Delivery beds 1 Sheema Shuku HC IV Mubende Kiyuni HC II Nwoya Amaka HC III 32 4 Oyam Adyegi HC II Masindi Masindi Hospital 1, Mubende Kasambya HC III Kakigando HC II 29-0 Masindi Pakanyi HC III Kibuku Mugungu HC III Kasese Kasese MC HCIII 59 4 Kanungu Kayonza HC III 25-0 Butogota HC II 26-0 Source: CSBAG compilation From the results in Table 3.4, the NDP II target on infant mortality of 4.4% of 1,000 live births by 2020 is a far off from the situation in Mubende at Kiyuni HC II where infant mortality is at 78.3%. During the monitoring, it was also revealed that in Masindi Hospital, there were 1,010 live births and 27 deaths recorded between July and September 2016 and had 3 delivery beds. This performance is better than the NDP II target set for 2020 even when Masindi Hospital had fewer delivery beds than Kiyuni HC II. This finding reflects several other issues beyond delivery beds that affect infant mortality (live and still births) for example, staffing in the health centres Outpatients and Inpatients by health facility The study went further to monitor outpatients and inpatients attended to by the health facilities as shown in Figure 3.3. Figure 3. 3: Results for Outpatients and Inpatients for FY 2016/17 SoSource: CSBAG computations Q3 witnessed the highest number of outpatients at 125,183 from Figure 3 above, and this was followed by Q1 with 73,703. Q4 had 71,616 and finally Q2 registered 55,254 outpatients. For inpatients however, Q3 had the highest number of inpatients at 5,811 and Q2 had the lowest at 1,

17 3.2.4 Other health parameters This section details results for other health parameters assessed including; water and sanitation, budget information (display of budget information), immunization, enabling factors (physician to patient ratio and receipt of drugs), and the release of funds to health facilities accounts as shown in Table 3.5. Table 3. 5: Health sector monitoring results for the FY 2016/17 Water and sanitation Budget Information IMM Enabling factors Receipt of FWP TS:PaR Toilets DBI NDBI Pa:Phy R Receipt of drugs Funds Q % 24% 6,882 1,578:1 80.4% 56.5% Q2 33%* % 62% 5, :1 100% 66% Q % 30.8% 11, :1-53.4% Q4 90% 1: % 10% 5, :1 90% 75% Source: CSBAG, * HCs without FWPs Key FWP - Functional Water Point Pa:Phy R - Patient to Physician Ratio TS: PaR - Toilet Stance to Patient Ratio IMM Immunization DBI - Display of Budget Information Functional Water Points: Results in table 4 show that 33% of the health facilities monitored in Q2 did not have Functional Water Points (FWPs), while 90% of the health facilities had FWPs in Q4. The Toilet Stance to Patient Ratio (TS: PaR) was at 1:605 in Q4, as data on TS: PaR was not captured for Q1, Q2 and Q3. 34 toilets were monitored in Q2 which number increased to 123 toilets in Q4. Whereas all the HCs had latrines in Q2, 9 of them had shared latrines between male and female patients and HC staff. CSBAG notes with concern that Kasaana HC II in Kasaana East in Sheema district did not have a functional latrine at all, despite recording 600 outpatients during the quarter. With a patient load of 74,402 in Q4, there were only 123 toilets to meet the demands of the patients making a patient TS: PaR of 1:605. On a positive note, 90% of the HCs visited had functional water points around them. Budget Information: Performance on budget (display) is unevenly distributed; Q1 monitoring results showed an impressive statistic of 76% for the Display of Budget Information (DBI) at 76% as opposed to the Non - Display of Budget Information (NDBI) which stood at 24%. In Q2, NDBI was the highest at 62% while DBI was at 38%. DBI performance improved in Q3 and Q4 at 69.2% and 90% respectively. These led to a shrinking NDBI of 30.8% and 10% for Q3 and Q4 respectively. Immunization: The highest number of children immunized with pentavalent vaccines was registered in Q3 at 11,030 children, followed by Q1, Q4 and Q2 which had 6,882, 5,676 and 5,504 children immunized respectively. This brings the total number of children immunized to 29,092 in the monitoring exercise conducted in the districts of in interest in FY 2016/17. In all the four quarters, staffing gaps were identified at all the health facilities monitored, as observed from the high Patient to Physician Ratios (Pa:PhyR) These are toilets shared by both women and men in 9 HCs with no separate facilities for women and men. 17

18 of 1,578:1, 271:1, 3,191, and 319:1 for Q1, Q2, Q3 and Q4 respectively. Receipt of drugs: By the time of the monitoring exercise, a high percentage of health facilities monitored had received drugs, standing at 80.4%, 100% and 90% for Q1, Q2 and Q4 respectively as indicated in Table 4 above. Receipt of funds: 56.5% of the funds for Q1 were received on 7th September 2016 and 41.3% by 8th September This was a delayed release of funds as it was noted that funds are meant to be released by the 10th day of the first month into the quarter (July 2016). These were all released and received in last month of the quarter, September Consultation from the relevant MDAs on the cause of this anomaly revealed that the gap was at the Ministry of Health (MoH) due to their inability to submit the relevant documentation to enable timely 3.3 Policy recommendations From the monitoring exercise conducted in the health sector and the challenges identified in the sections above, policy recommendations were suggested which include: These include among others understaffing, insufficient number or absence of delivery beds, late release and withdraw of funds, inadequate sanitation facilities. Some policy recommendations to address these challenges are suggested and these include; MoFPED should caution the Ministry of Health (MoH) officials for delays in submitting the required documentation for release of funds to HCs. Additional resources need to be put towards the acquisition of equipment like delivery beds at the health facilities. This will improve the health sector outcomes for number of live births per 1,000 deliveries PENSION In Q1 FY 2016/17, MoFPED released pension arrears of UGX 50bn to clear pensioners payments. From the monitoring exercise conducted in Kasese, Mityana, Sheema and Kalungu, there were some pensioners that had not received their arrears irrespective of the report release of funds to HCs. In Q2, 66% of the HCs received their funds on 28th October 2016, beyond the 10th October 2016, while in Q3, it was found out that 53.4% of the HCs received the PHC funds in March 2017 (the last month of Q3 for FY 2017/18). 25% of HCs had withdrawn their funds by 14th March 2017 while the HC that took the most time to withdraw funds did so on 12th June In Q4, 75% of the HCs had received funds for Q4 for FY 2016/17 by 25th May 2017 but took 1 month on average to withdraw funds from the HC accounts. This has a negative implication on service delivery including; delayed settlement of arrears for utility bills by the HCs which often casts spells of darkness even for the most sensitive service delivery cases like child birth. To further improve the timelines when funds are utilized from the school accounts, an indicative text message should be sent to the HC In-charge and the District Health Officers (DHO)s of the various districts, as the Accountant General (AG) releases funds to the HCs. This will improve the efficiency in utilization of the HC funds and reduce unspent balances at the end of the FY. More efforts are needed by government to train, recruit and incentivize health workers to reduce on the high physician to patient ratios recorded in the monitored in the health service delivery units. Sanitation facilities like functional water points, toilets among others should be adequately provided at the HCs to avoid open defecation with its related consequences like out break of waterbone diseases like cholera and diarrhoea. provided by their districts that they were paid. In Kasese district, out of the 24 pensioners on the list provided by the MFPED, 16 had been paid and 8 of these had not received their pension arrears as illustrated in the table 4.1. MoFPED committed to send funds to institutions by the 10th day of the 1st month of every quarter 18

19 Table 3. 6: Kasese district pension arrears verification No Name of pensioner Status of pension Status according to monitoring arrears 1 Tibenda Joel (late) Paid Not paid Receives pension regularly 2 Kambale Daniel Paid Not verified 3 Basaija Josephat Paid Paid 4 Kabafunjo Mary Paid Not paid No Last payment certificate on file but Bahemuka receives pension regularly 5 Baliikya Kasoke Ivan Paid Paid 6 Ndobya Fenehasi Paid Not verified 7 Mukirane Muhindo Paid Paid Jolly Josephat 8 Mutoro Misaki Paid Paid 9 Kule Nicolas Paid Not verified 10 Muhindo Kalengyo Paid Not paid No Last payment certificate on file but Dorothy receives pension regularly 11 Bwambale Odipo Paid Not paid No Last payment certificate on file but Joseph receives pension regularly 12 Tibenda Zephanus Paid Not paid No Last payment certificate on file but receives pension regularly 13 Bwambale Ernest Paid Not verified 14 Kambere Zebidayo Paid Not paid No Last payment certificate on file but receives pension regularly 15 Mwirawabo Charles Paid Not paid No Last payment certificate on file but receives pension regularly 16 Kahiwa H Tom Paid Paid 17 Baluku K. B. Hezron Paid Not paid No Last payment certificate on file but receives pension regularly 18 Bwambale Yehosifati Paid Paid 19 Masereka Erisa Paid Not verified 20 Kwebiha Immaculate Paid Not verified 21 Katusime Rudolf Paid Paid Tabuman 22 Muhindo Yowasi Paid Not verified 23 Mbusa Bakengana Paid Paid Kibethe Patrick 24 Kuule Anatoli (late) Paid Not verified Source: CSBAG The pensioners in Sheema, Mityana and Kalungu all received their arrears as reported by the respective districts Policy recommendations The Ministry of Public Service (MoPS) should endeavor to guide the LGs to clean up all files of the pensioners and remove any anomalies as these can be avenues for fraud. MFPED should penalize accounting officers that have not paid the pension arrears even when the pensioners and the funds to do so are available. 19

20 4.0 CONCLUSION With the enactment of the PFM Act 2015, the management of public funds especially at the Local Government level in the various service delivery points will improve with close supervision of the responsible institutions. It is important to note the close link between accounting for funds, the time of receipt of funds and their utilization. There is need to make it risky for institutions to deny the public access to budget release information. Sanctions should be imposed on the responsible officers who do not follow the guidance that is provided by the Permanent Secretary and Secretary to Treasury (PSST) in handling public resources. CSBAG and its partners shall continue to prioritize the monitoring of service delivery and accountability of public funds with a view to have people-centred budgets that consider the interests of marginalized sections of society and uphold to dignify humanity. 20

21 5.0 21

22 Appendix 1: List of districts monitored per quarter No Q1 Q2 Q3 Q4 Sheema Kibuku Amuru Bundibugyo Amuria Mubende Apac Iganga Soroti Masindi Kabarole Kaberamaido Mubende Kibaale Kagadi Kagadi Kibuku Sheema Kamwenge Kanungu Kagadi Kagadi Kanungu Katakwi Oyam Iganga Kasese Kibaale Iganga Namutumba Kibaale Kibuku Kapchorwa Kibuku Kyenjojo Kanungu Kyenjojo Masindi Abim Masindi Mityana Namutumba Mityana Oyam Kwen Mubende Sheema Agago Namutumba Serere Kibaale Oyam Soroti Amuru Sheema Namutumba 22

23 Appendix 2: Schools monitored in Quarter 1 District Sub County School Namutumba Ivukula Kamudooke ps Gulu Kayibi Division WII Aworanga ps Gulu Pece Pece Ps Gulu Pece Labor line Ps Soroti Soroti Amen PS Soroti Western Division Fr. Hilders Ps Kapchorwa Kawowo Sanzara Ps Kapchorwa Central division Kapchorwa Demonstration Sheema Kasana Mishenyi PS Sheema Kasana Nyakabungo PS Sheema Gweri Gweri Sheema Kasana Kasana 1 PS Kanungu Kambuga Rwere PS Kibuku Kasasira Kasasira Ps Kanungu Rugyeyo Bikomero Ps Sheema Kabwohe Rwemiko Ps Kanungu Kambuga Muhumuza Ps Abim Abim Anninata PS Kanungu Mpungu Kashenyi Ps Kwen Beret Piswa Ps Namutumba Ivukula Nangonde Muslim Ps Soroti Western Division Nakaturya Ps Soroti Northern Divison Kichinjasi Ps Kapchorwa Amukol Amukol Ps Namutumba Ivukula Bunangwe Ps Kapchorwa Kapsinda Kapsukunyo Ps Kapchorwa Chema Chemosong Ps Masindi Nyangahya Kamurasi Demonstration Namutumba Ivukula Bugwe Ps Sheema Kitagata Kitagata Ps Sheema Kasaana Kyeihara Ps Kagadi Kagadi Bishop Rwakaikara Ps Kagadi Kagadi Nyaziniba Ps Kagadi Kagadi Kiryane Ps Kagadi Kagadi Kyomukama Ps Kagadi Kagadi Mambugy C.O.U Ps Kagadi Kagadi Ihuura Ps Kagadi Muhoro Nyankoma C.O.U Ps Kagadi Kyanaisoke Naigana Ps Kagadi Kyanaisoke Isungu Ps Kagadi Kyanaisoke Kahunde Ps Kagadi Kagadi Kyakabugahya Ps Kagadi Muhoro Muhoro Muslim Ps 23

24 Kagadi Muhoro Nyamiti Ps Kagadi Muhoro Ruswiga Ps Kagadi Muhoro Butumba Ps Kagadi Muhoro Muhoro BCS Ps Kagadi Kagadi Kyomuhembe SDA Ps Kagadi Bwikara Kyabaranzi Ps Kagadi Kagadi Kagadi Muslim Ps Kagadi Kagadi Kagadi Model Ps Kagadi Kyanaisoke Kihemba Ps Kibaale Kyebando Kayanja Parents Ps Kibaale Kyebando Kisaalizi Ps Kibaale Kyebando Mutagata Ps Kagadi Mabaale Mabaale Ps Kibaale Kyebando Kissojjo Ps Kibaale Bwamiramira Kigaaza Juniour Ps Kibaale Bwamiramira Kasambya Parentd Ps Mubende Kitenga Kayebe Ps Mubende Kasambya Kasambya district adminstrative school Mubende Nabingoola Kasasa Ps Mubende Bageza Mugungulu Ps Namutumba Kibaali Budaba Ps Namutumba Ivukula kisega Ps Namutumba Nsinze New Buyaga Ps Namutumba Budatu Ps Kapchorwa West division Kaminy Ps Kapchorwa Chema Chema Ps Kapchorwa East Division Kwoti Ps Kapchorwa East Division Siron Ps Namutumba Kirongo Ps Namutumba Nsinze Bubago Ps Namutumba Ivukula Bubaluka Ps Mubende Kigando Kyamuguluma Ps Mubende Nabingoola Kirume Public Ps Namutumba Kibaale Mpulire Ps Amuru Amuru Omee Ps 24

25 Appendix 3: Schools monitored in Q2 FY 2016/7 District Sub County Name of Primary School Kibuku Buseta Katiryo Kibuku Kobolwa Kibuku Kasasira Kasasira Kibuku Buseta Kitutti Kibuku Tirinyi Lwatama Kibuku Kibuku Kibuku Kagumu Nambuli Kibuku Kadama Kadama Kibuku Kadama Dodoi Kibuku Kasasira Kapyani Kibuku Kagumu Gologoli Kibuku Kasasira Nankodo Islamic Kibuku Kagumu Nabulanganga Kibuku Kabweri Kenkebu Kibuku Kabweri Kabweri Kibuku Tirinyi Kataka Kibuku Kirika Nampiido Iganga Igombe Walanga Iganga Nambale Nabitovu Iganga Bulamagi Busu Iganga Ibulanku Bupingu Iganga Nawandala Bugole Iganga Nabitende Bugono Iganga Nambale Irenzi Iganga Nambale Bukwanga Iganga Nabitende Buwerempe Iganga Nalama Bukoona Iganga Nakigo Nakisenyi Iganga Nabitende Itanda Iganga Ibulanku Busesa Iganga Nabitende Magogo Iganga Makuutu Makuutu Iganga Mawandala Kabuli Iganga Nabitende Kasambiika Iganga Makuutu Walutaba Iganga Nakalama Nabirye Iganga Nawandala Bukamba Iganga Nawanyingi Bunyiiro Iganga Nawanyingi Nawanyingi Iganga Namungalwe Naisanga Iganga Ibulanku Ibaako 25

26 Iganga Nabitende Nabitende Iganga Nawandala Nawangaiza Iganga Nawandala Kiwanyi Iganga Buyanga Bubinga Iganga Ibulanku Nakivumbu Iganga Ibulanku Buniantole Iganga Ibulanku Bukoteka Iganga Igombe Bulyansime Iganga Bulamagi Bubaka Iganga Ibulanku Butende Iganga Namungalwe Bubogo Iganga Nakalama Nakalama Iganga Igombe Batalango Iganga Buyanga Buwooya Iganga Bulamagi Canon Ibula Iganga Makuutu Busiimo Iganga Nambale Muira Iganga Central Kasokoso Iganga Nakigo Wairaka Iganga Central Navule Iganga Ibulanku Mulanga Iganga Buyanga Bulunguli Iganga Nawanyingi Nawankonge Iganga Buyanga Kalalu Iganga Namalemba Nawangisa Iganga Bulamagi Budhwege Iganga Namalemba Idinda Iganga Makuutu Makandwa Iganga Ibulanku Busesa Iganga Nambaale Naibiri Iganga Nawanyingi Bunyiiro Iganga Makuutu Naitandu Iganga Igombe Nawampendo Iganga Igombe Mpiita Iganga Bulamagi Burcley Iganga Buyanga Buyanga Iganga Bulamagi Iganga Boys Iganga Nawandala Kiringa Iganga Nawanyingi Nawagala Iganga Namungalwe Namunsaala Iganga Bulamagi Bulowoza Iganga Bulamagi Bishop Wills Iganga Nabitende Buvule Iganga Namalemba Naigombwa Iganga Makuutu Bunalwenyi 26

27 Iganga Ibulanku Nakibembe Iganga Nambaale Toka Parents Iganga Namungalwe Akanabala Bulanga Iganga Nakalama Busei Iganga Igombe Bubenge Iganga Namalemba Namunyumya Mixed Iganga Nabitende Nawankwale Iganga Buyanga Bumoozi Iganga Nabitende Buweira Iganga Namalemba Namunyumya Iganga Nambaale Nabukone Iganga Ibulanku Buwabe Iganga Nawasndala Kigulamo Iganga Nakigo Bugabwe Iganga Mawandala Buzaaya Iganga Nakalama Iganga SDA Light Iganga Bulamagi ST Peter Claver Walugogo Iganga Ibulanku Busesa Iganga Nawandala Nawandala Iganga Nawandala Namusiisi Iganga Namungalwe Namungalwe Iganga Buyaga Buppala Namutumba Kibaale Mpulira Namutumba Nsinze ST Paul C/U Namutumba Kibale Nabweyo Namutumba Kibale Kaiti Namutumba Kibale Kiranga Namutumba Kibaale Budaba Namutumba Kibale Bunyinkiira Namutumba Magada Nawansekese Namutumba Kibale Nabisagi Namutumba Nsinze New Buyanga Namutumba Kibale Busini Namutumba Namutumba Kasimizi Namutumba Kibale Bulimba Namutumba Bulange Kabweru Uneniime Namutumba Nsinze Nakawunzo Namutumba Nsinze Kivule Namutumba Bulange Kabweru Valentine Namutumba Namutumba Muyinda Namutumba Namutumba Igerere Namutumba Nsinze ST Alphael Bukonte Namutumba Magada Luzinga Namutumba Magada Nabinyonyi Namutumba Magada Buwidi Namutumba Magada Bugiri 27

28 Namutumba Bulange Mpumiro Namutumba Bulange Ighalangire Namutumba Bulange Bulange Namutumba Magada Nsoola Namutumba Magada Kategere Namutumba Magala Kasaale Namutumba Magada Kagulu Namutumba Magada Buyange Namutumba Magada Irondo Namutumba Magada Nabikabala Namutumba Nsinze Bubago Namutumba Kibale Budwapa Namutumba Nsinze Bunyagwe Namutumba Nsinze Bulagala Namutumba Magada Magada Namutumba Magada Kasuleta Mubende Nabingoola Kiyita Mubende Kasamya Nakawala Mubende Kibalinga Ntungamo Public Mubende Nabingoola Maaya Mubende Kibalinga Kabowa Mubende Nabingoola Nkokonjeru Mubende Kibalinga Cawodisa Mubende Nabingoola ST. Kizito Nabingoola Mubende Kibalinga Kibalinga Kagadi Kyanaisoke Naigana Kagadi Kagadi Ihuora Kagadi Kyenzige Kyenzige Kagadi Mabaale Kyadyako Kagadi Kiryane Kagadi Mabaale Nyabutanzi Kagadi Mabaale Kigoma Kagadi Kagadi Kabwooro Kagadi Kyakabadima Kyakabadima Kagadi Kyanaisoke Kahunde Kagadi Mabaale Kiranzi Kagadi Mabaale Kyakahuuku Kagadi Kyakabadima Rutabagwe Kagadi Ruteete Ruteete Kagadi Kiryane Kagadi Kyenzige Mpamba Kagadi Kyomukama Kagadi Buswiga Kagadi Muslim Kagadi Muhorro Kabaga Kagadi Muhere Muhorro BCS 28

29 Kagadi Kibanga Kagadi Bishop Rwakaikara Kagadi Kyakabugahya Kagadi Kagadi Muslim Kagadi Kagadi Kagadi Ruteete Kitegwa Model Masindi Kalyango Masindi Karujubu Masindi Masindi Islamic Masindi Miirya St. Paul\s Pakanyi Masindi Karujubu Kabalya Settlement Masindi Central Masindi Army Masindi Central Nyamigisa Girls Model Masindi Nyangahya Katasenywa Masindi Central Masindi Town Model Masindi Nyangahya Kamurasi Demonstration Masindi Nyangahya Biizi Masindi ST Edwards Masindi Central Nyanungisa Boys Masindi Karujubu Bulyago Masindi Central Masindi Junior Masindi Pakanyi Walyoba Masindi Kimengo Sheema Kagango Rwengando Kibaale Mugarama Marongo Kibaale Bubango Bubango Kibaale Nyamarwa Kitovu Kibaale Mugarama Nyaburungi Kibaale Kyebando Kayanja Parents Kibaale Kyebando Kisaalizi Kibaale Mataale Kajuma Kibaale Nyamarunda Kyanyi Kibaale Nyamarunda Bujogoro Kibaale Bubango Kiriika Kibaale Kabasekende Nyamugura Kibaale Kabasekende Kyamukubirwa Kibaale Bubango Kiguuju Kibaale Bwamiramira St Lwanga Kikaada Kibaale Bwamiramira Kasambya Parents Kibaale Kabasekende Kabasekende Kibaale Nyamarwa Bujeru Kibaale Kyebando Kiyanja Kibaale Kyebando Kisojja Kibaale Mugarama Kyengabi Kibaale Matale Igayaza 29

30 Appendix 4: Schools monitored in Q3 FY 2016/17 District Subcounty School Kanungu Nyamirama Rushaka Kanungu Kanungu Bwanja Kanungu Rugyeyo Kayungwe Kanungu Rugyeyo Nyakabungo Kanungu Rugyeyo Bikomero Kanungu Kayonza Karangara Kanungu Kambuga Bugongi Kanungu Katete Katete Kanungu Rugyeyo Ruhimbi Kanungu Kambuga Nkambi Kanungu Rutenga Rukooka Kanungu Nyanga Nkunda Kanungu Nyakinoni Rwangoboka Kanungu Kirima Kangarame Kanungu Kambuga Bitabo Kanungu Kanyantorogo Kishenyi Kanungu Kihihi Kororo Kanungu Rutenga Mashuri Kanungu Kambuga Nyakagyezi Kanungu Nyamirama Kagunga Kanungu Nyanga Kazinga Kanungu Butogota Ntungamo Kanungu Nyamirama Mashaku Kanungu Kinaba Runyami Kanungu Kanyantorogo Rukarara Kanungu Kanyantorogo Kanyungusi Kanungu Kanyantorogo Nyabirehe Kanungu Kanyantorogo Nyamigoye Kanungu Kinaba Kizziba Kanungu Rugyeyo Rugyeyo Kanungu Kanungu Nyakatare Kanungu Nyamirama Nyakashure Kanungu Kihihi Bihoborwa Kanungu Kirima Kirima Kanungu Kanungu Kijubwe Kanungu Kanungu Kyandago Kanungu Kanyantorogo Kyajura Kanungu Kihihi Matanda Kanungu Kayonza Katembe Kanungu Kirima Kitunga Kanungu Butogota Butogota Kanungu Rugyeyo Bushekwe kanungu Kambuga Kiringa 30

31 Kanungu Rugyeyo Nyamakamba Kanungu Butogota Nyamirama Kanungu Mpungu Kashenyi Kanungu Rutenge Muramba Kanungu Kanyantorogo Kashesha Kanungu Kambuga Kambuga Kanungu Rugyeyo Burora Kanungu Kayonza Kanyashande Kanungu Rutenga Katojo Kanungu Kanungu Rushebeya Kanungu Rutenga Rugandu Kanungu Kanyantorogo Ntabagwe Kanungu Kayonza Mukono Kanungu Kihihi Kibimbiri Kanungu Kambuga Nyakashozi Kanungu Kayonza Nyamiyaga Kanungu Rugyeyo Bukunga Kanungu Rutendere Kanungu Kanyantorogo Bushoro Kanungu Kambuga Nyakatunguru Kanungu Kihiihi Kinyashohera Kanungu Kayonza Rugando Kanungu Kanungu Nyarurembo Kanungu Kambuga Ihembe Kanungu Rutenga Mafuga Kanungu Nyanga Ishasha Kanungu Nyanga Bukorwe Kanungu Nyanga Nkunda Kanungu Kirima Rutugunda Kanungu Kayonza Rubona Kanungu Kirima Kitariro Kanungu Rugyeyo Kashojwa Kanungu Kirima Kihanda Kanungu Kirima Kazuru Kanungu Kihihi Rwanga Kanungu Butogota Rubonwa Kanungu Rutenga Nyamirengyere Kanungu Mpungu Kanyashogi Kanungu Mpungu Katunda Kanungu Rugyeyo Kishororo Kanungu Kihihi Kihihi Kanungu Nyakinoni Nyakinoni Kanungu Kinaba Kinaba Kanungu Mpungu Karambi Kanungu Katete Mpangango 31

32 Kanungu Katete Rweyerezo Kanungu Kambuga Zorooma Kanungu Kambuga Muhumuza Kanungu Kanyantorogo Kihembe Kanungu Butogota Kayonza Kanungu Kirima Rubimbwa Kanungu Kanungu Makiro Kanungu Rugyeyo Makanga Kanungu Katete Kishuro Kanungu Kayonza Nyakishojwa Kanungu Kanungu Karuhinda Masindi Budongo Kasenene Masindi Bodongo Nyabyeya Masindi Pakanyi Karungi Masindi Budongo Kimanya Masindi Bwijanga Mihembero Masindi Bwijanga Murro Masindi Bwijanga Kiina Masindi Miirya Kivuuma Masindi Kimengo Kijunjubwa Masindi Pakanyi Kibibira Masindi Pakanyi Bokwe Masindi Pakanyi Kisindizi Masindi Kigulya Kijogoro Masindi Bwijanga Isimba Masindi Bwijanga Kitamba Masindi Pakanyi Kibamba Masindi Pakanyi Kilanyi Masindi Pakanyi St Mary s Kyatiri Masindi Pakanyi Walobya Masindi Civic Ward St. Edwards Masindi Bwijanga St Kizito Murro Masindi Bwijanga Isagara Namutumba Nsinze St. Alphael Bukonte Namutumba Magada Nawansekese Namutumba Magada Nabikabala Namutumba Magada Nabinyonyi Namutumba Magada Buwidi Namutumba Namutumba Buwambi Namutumba Magada Magada Namutumba Namutumba Nakisi Namutumba Namutumba Matyama Namutumba Magada Bulagazi Namutumba Magada Kasaale Namutumba Magada Kasodo Namutumba Magada Buyange 32

33 Namutumba Magada Irimbi Namutumba Magada Irondo Namutumba Nsinze Buseene Namutumba Namutumba Kalamira Namutumba Magada Mazuba Namutumba Nsinze Bukonte Namutumba Nsinze Nakawozo Apac Atik Awir Apac Chegere Teboke Apac Chegere Abolo Apac Chegere Barodilo Apac Akokoro Akokoro Apac Aroca Apac Apac Chegere Abutaber Apac Arocaa Atopi Apac Agulu Apac Model Apac Ibuje Alworoceng Apac Ibuje Amilo Apac Agulu Olili Apac Akere Arocha Apac Atik Owang Apac Chegere Chegere Kabarole South Division Buhinga Kabarole Fort Portal Kabarole Kabarole Karambi Karambi Kabarole Fort Portal Kyebambe Kabarole Karambi Butebe Kabarole EastDivision Nyakagongo Kabarole Fort Portal Kitumba Kagadi Muhoro Muhoro BCS Kagadi Muhoro Rusigwa Kagadi Muhoro Wyanseke Kagadi Muhoro Butumba Kagadi Kyanaisoke Naigana Kagadi Bwikara Kyabaranzi Kagadi Kyesinge Kyesinge Kagadi Mabaale Kigoma Kagadi Mabaale Kyadyoko Kagadi Mabaale Kiranzi Kagadi Mabaale Kyakahuuku Kagadi Kyanaisoke Kahunde Kagadi Kagadi Bishop Rwakaikara Kagadi Kagadi Kagadi Muslim Kagadi Kagadi Nyaruziba Kagadi Kagadi Kiryane 33